Auditoría de cumplimiento tributario a personas naturales obligadas a llevar contabilidad caso práctico: Vitefama con base al periodo 2014

Abstract

This titration work aims to develop an audit model of tax compliance for people obliged to keep accounting, through the analysis of the practical case: VITEFAMA, a company dedicated to the manufacture of furniture of any kind. The main objective is to verify and assess compliance with the tax obligations of the company under study, in addition to checking that the information submitted to the tax administration is the real expression of operations undertaken by it. In addition, to provide knowledge in the development of the process of preventive tax audit, presenting the report of tax compliance adapted for this type of taxpayer, determining the degree of compliance against the Internal Revenue Service and implementation of corrective measures if there is any findings that provide the owner manager with guidelines necessary for decision-making. For its development, we have taken into consideration the theoretical basis and legal and tax regulations that supported and allowed the realization of this titration work, and analysis of information provided by the company. The findings will be listed in the audit report, where the results will be issued and presented to management and their respective recommendations that will enhance the efficiency of the company and correct any errors or omissions detected during the process.